EIM68100 - Tax treatment of members of the police service: general
The system of allowances payable to police officers changed with effect from 1 April 2003. The guidance in the table below relates to the new system. If you need information about the allowances payable before 1 April 2003, please see SE68100 onwards.
The guidance relating to the taxation of allowances and other payments to members of the police service from 1 April 2003 onwards is arranged as follows:
| ### Guidance | ### Topic |
|---|---|
| EIM68110 | Taxable allowances paid to police officers |
| EIM68120 | Non-taxable allowances paid to police officers |
| EIM68130 | Flat rate expenses deduction |
| EIM68140 | Awards for meritorious conduct |
| EIM68150 | Living accommodation provided by police authority |
| EIM68160 | Designated dog handlers: claims for travelling expenses |
| EIM68170 | Car allowances |
| EIM68180 | Arrears of pay on reinstatement |